OECD: Crypto-Asset Reporting Framework XML Schema: User Guide for Tax Administrations
SDG 16: Peace, Justice & Strong Institutions
Institutions: Ministry of Finance
This user guide introduces the updated XML schema essential for implementing the Crypto-Asset Reporting Framework (CARF), designed to facilitate automatic exchange of crypto-asset reporting between tax authorities. It details schema components such as message header, organization and person identification, and CARF Body structure - which includes Reporting Crypto-Asset Service Provider details, crypto-asset user identities, and reportable transactions including crypto-to-crypto trades, fiat exchanges, transfers, and retail payments.
The guide clarifies which elements are mandatory (“Validation”) versus optional, defines message correction protocols using DocSpec and unique identifiers, and includes diagrams illustrating logical schema structure. It also notes domestic use cases where jurisdictions may deploy the same schema for internal reporting. This technical toolkit promotes tax transparency and compliance mechanisms by standardising reporting formats to align with international norms, integrate CARF exchanges, and enhance oversight over crypto-asset activity in a globally interoperable manner.
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